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                    	Advies toegevoegd op 20 mei 2021
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   					   					<h3 class="category">ONKOSTENVERGOEDING</h3>
   					<h1 class="title">Thuiswerkvergoedingen: nieuwe circulaire</h1>
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                        															<div class="articleIntro"> Werknemers die thuiswerken, maken daarbij normaal gezien kosten die eigenlijk ten laste van hun werkgever zijn. In een nieuwe circulaire <span class="source-reference">(circ. 2021/C/20, 26.02.2021)</span> zet de fiscus uiteen onder welke voorwaarden de al dan niet forfaitaire terugbetalingen van deze kosten door de werkgever geen belastbaar loon zijn voor de werknemer, zonder dat daarover nog een akkoord gevraagd moet worden aan het lokale belastingkantoor of de Dienst Voorafgaande Beslissingen (DVB). Deze circulaire is op 1 maart 2021 in werking getreden, maar de fiscus zal met de principes ervan rekening houden voor situaties van thuiswerk sinds 1 januari 2020. </div>
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